What is GSTR- 1A?

According to the new GST law, every registered taxpayer has to submit “Details of auto drafted supplies of goods and services” in the GSTR 1A form. The GSTR-1A allows the Supplier to update the details of outward supplies submitted earlier in GSTR-1. The data that has been submitted in your GSTR-1 form will appear in your recipient’s GSTR-2 where they may accept, reject or modify some of the data. This modified, rejected data will appear in your GSTR-1A. You as a Supplier may either accept or reject the changes made. The changes that are accepted by you will automatically reflect in the GSTR- 1 form.

What is the difference between GSTR – 1 & GSTR – 1A?

The GSTR-1 return form consists of all the details regarding the outward supplies of the taxpayer. All these details are submitted by the supplier. The information submitted in your GSTR – 1 will be auto-populated in your recipient’s Form GSTR -2 where he might modify, reject or accept some of the information provided. This modified information will appear in your GSTR-1A for you to accept or reject the changes.

When is GSTR-1A to be filed?

All modifications that have been made the buyer will appear in your GSTR-1A, you must accept/reject them between the 15th and 17th of the next month generally, for the month of July, August within 2 days after submission of GSTR-2. These changes made will be updated in your GSTR-1.

Particulars to be filed under GSTR-1A

Month, Year- The month & Year for which return is to be filed should be selected.

  1. GSTIN-Every registered person or trade name (if any) will be given a state-wise PAN- based 15-digit Goods and Services Taxpayer Identification Number.
  2. Name of the legal registered person-Name of the registered taxpayer or trade name (if any) will be auto-populated.
  3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in table number 4.-The changes made to the details of the supplies other than those attracting reverse charge and the ones attracting reverse charge come under this heading.
  4. Zero-rated supplies made to SEZ and deemed exports.-The changes made to the details of the supplies delivered to the SEZ unit or SEZ developer and deemed exports are reflected under this section.
  5. Debit notes, credit notes (including amendments thereof) issued during current period.-The changes made to the debit notes or credit notes issued by you will be captured in this section.